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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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312 articles
Anonymous Donations: Section 115BBC, 5% Exemption Limit, Form 10BD & Audit Defense for NGOs

Anonymous Donations under Section 115BBC: 30% Tax, 5% Exemption & Trust Audit Guide

An exhaustive direct tax treatise on Anonymous Donations received by charitable and religious trusts under Section 115BBC, analyzing the 5% / ₹1 Lakh statutory exemption threshold, 30% special tax rates, religious trust Hundi carve-outs, Form 10B/10BB audit disclosures, Form 10BD filings, and the Section 115BBC vs Section 115BBE litigation defense.

By Team assureOffice
How to Prepare Schedule 3 Financials, Trial Balance Mapping, Balance Sheet Finalization, assureTax

How to Prepare Schedule 3 Financials from Trial Balance: End-to-End Step-by-Step Guide for CAs and Accountants

A comprehensive, practical practitioner guide on preparing complete Schedule 3 financial statements from a raw Trial Balance. Covers ledger scrubbing, negative balance reclassifications, parent-child statutory grouping, Notes to Accounts generation, Cash Flow modeling, and accelerating finalization with the assureFinancials cloud builder.

By Team assureOffice
GST warehouse records under Rule 58: owner-wise stock, storage periods and ENR-01 enrolment

GST warehouse records under Rule 58: owner-wise stock, storage periods and ENR-01 enrolment

Warehouse records must identify goods item-wise and owner-wise and show how long they remain, with receipt, movement, dispatch and disposal details. The record duty and ENR-01 enrolment question are separate from whether ordinary GST registration is required.

By Team assureOffice
Section 92D Rule 10D Local File, Form 3CEAA Master File & Form 3CEAD CbCR Penalty Defense

Section 92D & Rule 10D Transfer Pricing Documentation: Local File, Master File (Form 3CEAA) & CbCR Guide

Exhaustive practitioner guide to Transfer Pricing Documentation under Section 92D and Rules 10D, 10DA & 10DB. Analyzes the Local File, Master File (Form 3CEAA Part A & B), CbCR (Form 3CEAD), FAR analysis, working capital adjustments, Section 271AA penalties, and dispute defense using assureTP.

By Team assureOffice
Section 128A Waiver Scheme, Form GST SPL-01/02, Retrospective Section 16(4) ITC & Appeal Relief

Section 128A GST Waiver of Interest & Penalties & Section 16(4) Retrospective Relief Guide

Comprehensive practitioner guide to the Section 128A GST amnesty waiver of interest and penalties under Finance (No. 2) Act 2024 and retrospective Section 16(4) ITC relief for FY 2017-18 through 2020-21. Analyzes Form GST SPL-01 application mechanics, SPL-02 orders, payment deadlines (March 31, 2025), Section 73 vs 74 demarcation, appeal withdrawals, and litigation reconciliation using assureTax and assureNotice.

By Team assureOffice